Property Tax Frequently Asked Questions

Property taxes are collected by the County, although they are governed by California State law. The Tax Collector of Sonoma County collects taxes on behalf of the following entities: the County, the County's 9 incorporated cities, over 40 school districts, and all other taxing agencies located in the County, including over 70 special districts (e.g., flood control districts, sanitation districts). Upon collection of these taxes by the County, appropriate distribution is made to the various taxing agencies.

In order for the amount of your taxes to be determined, the County Assessor must first assess the value of your property. Generally, the assessed value is the cash or market value at the time of purchase. This value increases not more than 2% per year until the property is sold or any new construction is completed, at which time it must be reassessed (visit our Supplemental Property Taxes page to learn more). For more information on how the assessed value is determined, contact the Assessor's Office at (707) 565-1888.

After the Assessor has determined the property value, the Auditor-Controller applies the appropriate tax rates, which include the general tax levy, locally voted special taxes, and any city or district direct assessments. The general tax levy is determined in accordance with State law and is limited to $1 per $100 of assessed value of your property. Special taxes and district assessments are passed by vote.After applying the tax rates, the Auditor-Controller calculates the total tax amount. Finally, the Tax Collector prepares property tax bills based on the Auditor-Controller's calculations, distributes the bills, and then collects the taxes.

See our page on Computation of Taxes for more information.

Yes. If you disagree with the valuation placed on your property, you may take the matter up with the Assessor to see if that office will change the valuation. Additionally, the Board of Supervisors has established several Assessment Appeals Boards for the purpose of resolving valuation problems. Appeals on regular assessments must be filed each year between July 2 and November 30 (valuation information is available July 1 at the Assessor's Office). Appeals on corrected assessments, escaped assessments (assessments that did not take place when they should have), or supplemental assessments must be filed no later than 60 days from the date of notice or the postmark of that notice, whichever is later.

If you choose to appeal your assessment, you should still pay your tax installments in full by the appropriate deadlines; otherwise, you may incur penalties while the case is in appeals. If your appeal is granted, a refund will be issued to you.

Appeals applications and further information about the appeals process can be obtained by calling (707) 565-1561 or writing to: Assessment Appeals Board, 575 Administration Dr., Room 100A, Santa Rosa, CA 95403, or you may visit the Assessment Appeals website.

See our section on Taxpayer Rights for more information.

As a new owner, you are responsible for any taxes that were not paid at the time escrow closed. Taxes are generally prorated between the buyer and seller during escrow and proper credit is given to each. Although proration usually occurs, the actual taxes may not have been paid to the Tax Collector at that time. Please review your escrow papers and/or title report to determine if any portion of the annual taxes were paid by the previous owner or title company before the close of escrow. For questions regarding taxes paid during the closing process, please contact your title company directly.

Depending on when the ownership change is placed on the tax roll, the annual tax bill could be sent either to the previous owner or directly to you. If you did not receive an annual tax bill from either the previous owner or the Tax Collector, you should contact the Tax Collector immediately and request one. For more ways to obtain your tax bill visit our section on Obtaining Your Tax Bill. It is your responsibility to obtain the bill. State law stipulates that failure to receive a bill does not permit the Tax Collector to excuse penalties on late payments.

In addition to annual taxes, you will probably be responsible for paying Supplemental Property Taxes. Any time a property is sold or improved, the value of the property is reassessed. If the property has been reassessed at a higher value, you will receive one or more supplemental tax bills in addition to the annual bill mentioned above. (For more information on supplemental tax bills, please read our section on Supplemental Property Taxes). If the property has been reassessed at a lower value, you will receive a refund.

See our section on New Owner Information for more details.

Annual Secured Property Tax Bills are mailed once a year in the fall to the mailing address the Assessor's office has on file. Per California State Revenue and Taxation Code (Section 2700) annual property taxes shall be payable in two installments. One bill will be mailed, on the bottom of which you will find two detachable payment stubs for each installment. If you do not receive your annual tax bill by November 10^th, please contact our office to request a duplicate copy.

See our section on Obtaining Your Tax Bill for direction on how to request a copy of you Tax Bill.

If your taxes are paid through an impound account (i.e., included with your mortgage payment), your lender will receive your annual tax bill, and you will receive an informational copy. Please reach out to your lender should you have any questions about who is paying your taxes.

Supplemental tax bills are NOT sent to your lender, but are mailed directly to you. It is your responsibility to contact your lender to determine who will pay the supplemental tax bill.

Your annual tax bill provides the following information pertinent to payment of your property taxes:

• The type of bill you are receiving.
• The owner of record as of January 1.
• The property location and description.
• The amount and type of exemption, if applicable.
• The assessed value of the property.
• A breakdown of the types of taxes being collected, including the general tax levy (the constitutional "1%" levy), locally voted special taxes, and city or district direct assessments.
• The amount of taxes due on the first and second installments, as well as the total taxes due.

If your bill carries the legend "Defaulted Taxes" or "Power to Sell", this is an indication that there are prior-year delinquent taxes, which are not included in your bill.

See our section on Reading Your Tax Bill for more information.

There are several options available for payment of your property taxes:

• Online
• By Mail
• In Person
• By Phone
• Drive Through Drop-Off

See our Paying Your Taxes page for specifcs on each method of payment. 

You may pay your annual tax bill in two installments. The first installment is due November 1^st and becomes delinquent at 5:00 p.m. on December 10^th. The second installment is due February 1^st and becomes delinquent at 5:00 p.m. on April 10^th. If the delinquency date falls on a weekend, taxes are not delinquent until 5:00 p.m. the next business day.

You may, however, elect to pay the entire bill when you pay the first installment. If you itemize your income taxes, this may be an advantage to you when calculating the deduction on your Federal and State income taxes. All tax bills become delinquent after 5:00 p.m. on the due date. Payments left in our drop box after 5:00 p.m. on the date due will be considered delinquent.

Read our section on Due Dates and Penalties for more information.

Certain properties, or portions thereof, are exempt from taxation under the California Constitution. In general, properties that are owned and used by religious, educational, or charitable organizations may be exempted from taxes. Homeowners may also qualify for the Homeowner Exemption. 

Common exemptions you can apply for through the Assessor's Office are listed below: 

• The Homeowner's Property Tax Exemption
• Veteran's Exemption
• Church Exemption
• Religious Exemption
• Welfare Exemption

Please contact the Assessor's Office at (707) 565-1888 for additional information on qualifications and applications.

Qualified School District Special Taxes are a particular type of special tax that is voter-approved and pursuant to Government Code 50079, authorizes only K-12 school districts to place this type of direct charge on the tax roll. In some instances, Qualified School District Special Taxes may qualify for one of the following exemptions:

1. Persons who are 65 years of age or older.
2. Persons receiving Supplemental Security Income for a disability, regardless of age.
3. Persons receiving Social Security Disability Insurance benefits, regardless of age, whose yearly income does not exceed 250 percent of the 2012 federal poverty guidelines issued by the United States Department of Health and Human Services.

Please note: School bonds that are calculated based on value of the property do not qualify for any exemptions.

These exemptions are granted by the taxing agency, which will need to be contacted directly for information on qualifying factors. Please visit our section on School Parcel Tax Exemptions for School District contact information. The phone numbers are also made available on your tax bill.

For information on the principle outstanding and maturity dates for school bonds please review the document below. To identify which school district(s) are included in the calculation of you property tax bill, please review the "County Values and Taxes" section of your tax bill.

• School Bonds Information>School Bonds Outstanding as of June 30, 2023

*Note: School bonds are calculated based on value of the property and do not qualify for any exemptions.

The State of California administers programs that provide property tax assistance and postponement of property taxes to qualified homeowners and renters who are 62 or older, blind, or disabled.

For information on the State's Homeowner or Renter Assistance Program, call the Franchise Tax Board at (800) 868-4171.

For information on the Property Tax Postponement Program, call the California State Controller's Office at (800) 952-5661.

On July 1, 1983, California State law was changed to require the reassessment of property as of the first day of the month following an ownership change or the completion of new construction. In most cases, this reassessment results in one or more supplemental tax bills being sent to the property owner in addition to the annual property tax bill.

Before July 1983, the Assessor reassessed property just once each year on January 1 for taxes due the following fiscal year (July 1 thru June 30). Any change in property value resulting from a change in ownership or the completion of new construction that took place after January 1 was not reevaluated and taxed until the following year.

Typically, new construction is any substantial addition to real property (e.g., adding a new room, pool, or garage) or any substantial alteration which restores a building, room, or other improvement to the equivalent of new (e.g., completely renovating an outdated kitchen).

Most changes in ownership caused by the sale of property result in reassessment. However, interspousal transfers, the transfer, sale, or inheritance of property between parents and their children, and the addition of joint tenants do not result in the reappraisal of property values.

Furthermore, homeowners over the age of 55 years who sell their principal residence and purchase a replacement dwelling within two years that is of equal or lesser market value and is located in the same county are eligible to transfer the pre-sale assessed value of their original property to the replacement dwelling.

For further information or claim forms, please contact the Assessor's Office at (707) 565-1888.

Assessor first determines the new value of the property based on current market values. The Assessor then calculates the difference between the new value (set at the time of purchase or completion of new construction) and the old value (set on January 1 of the previous fiscal year). The result is the supplemental assessment value. Once the new assessed value of your property has been determined, the Assessor will send you a notification of the amount.

Example:

This reassessment usually results in an increase in property value, in which case your supplemental taxes will be calculated by the Auditor-Controller based on the change in value, and one or more supplemental tax bills will be created and mailed to you by the Tax Collector. However, in some instances the reassessment results in a reduction in value, in which case a refund will be prepared by the Auditor-Controller and mailed to you. A reduction in value will not reduce the amount due on the annual tax bill. The annual tax bill must be paid in the amount originally billed.

Supplemental Property Tax bills (additional taxes added after reassessment upon sale of the property or completion of new construction) are mailed throughout the year and have due dates that do not correspond with annual secured due dates. They are mailed at least 35 days after the date on the Notice of Supplemental Assessment sent by the Assessor's office.  

Copies of these bills can be retrieved in the same manner as annual Secured Tax Bills (See Obtaining You Tax Bill). These bills are NOT sent to your lender, but are mailed directly to you. It is your responsibility to contact your lender to determine who will pay the supplemental tax bill. 

Yes. You may take the matter up with the Assessor to see if that office will change the valuation. Additionally, the Board of Supervisors has established several Assessment Appeals Boards for the purpose of resolving valuation problems in connection with supplemental tax bills. Applications for appeal must be filed within sixty days of the mailing date shown on the assessment notice. If you choose to appeal your assessment, you should still pay your tax installments in full by the appropriate deadlines; otherwise, you may incur penalties while the case is in appeals. If your appeal is granted, a refund will be issued to you.

Further information about the appeals process can be obtained from the Assessment Appeals Website. You can also call the Assessment Appeals Board directly by phone at (707) 565-1561, email at assessmentappeals@sonoma-county.org or writing to: Assessment Appeals Board, 575 Administration Dr., Room 100A, Santa Rosa, CA 95403.

Yes. The supplemental tax bill is sent in addition to the annual tax bill and both must be paid as specified on the bill.

No. Unlike the annual tax bill, lending agencies do not receive a copy of the supplemental tax bill. When you receive a supplemental tax bill, you must contact your lender to determine who will pay the bill.

The supplemental tax bill provides the following information:

• The owner (or new owners as of the date of ownership change).
• The fiscal year for which the taxes are assessed.
• The location or address of the property.
• The new assessed value upon which the property tax is computed, based upon the tax prorated from the event date.
• The type and amount of any exemptions (e.g. homeowner's).
• The total amount of taxes due based upon the net increase in value.
• The first day of the month following ownership change or completion of new construction. The date is used to prorate the tax for the period remaining in the current fiscal year for which the bill was issued.

The bill may be paid in two installments and provides payment stubs for each installment, which show the amount due and the date that the amount must be paid to avoid penalties for late payment.

If you purchase and then sell property within a short period of time, the supplemental tax bill you receive should cover only those months during which you owned the property, and the new owner should receive a separate supplemental tax bill. Because of the large number of parcels and frequency of property changing hands in Sonoma County, there are often delays in placing new assessments on the roll. Be sure to check the dates used to prorate the bill to ensure that the period covered is the period during which you actually owned the property. If you receive an incorrect tax bill, contact the Assessor's Office at (707) 565-1888.

No. You are only taxed on the supplemental value for the portion of the current fiscal year remaining after you purchased the property or completed new construction.

Yes. It is possible to receive several supplemental tax bills, depending on when the ownership change or completion or new construction occurred and when the Assessor recorded the new value on the tax roll. Because property is assessed each January 1 for the upcoming fiscal year (July 1 - June 30), you will receive one supplemental bill if the change in property value due to ownership change or new construction is recorded on the tax roll between June 1 and December 31; you will receive two supplemental bills if the change in property value is recorded on the tax roll between January 1 and May 31.

Please review the property tax supplemental bill flow chart which illustrates the homeowner's obligation to pay both supplemental and annual tax bills after purchasing property or completing new construction.

Please note: The diagram assumes an increase in property value.

The date on which supplemental bills become delinquent varies depending upon when they are mailed by the Tax Collector. As outlined in Figure 2 below, if the bill is mailed between July 1 and October 30, the taxes become delinquent at 5 p.m. on December 10 for the first installment and 5 p.m. on April 10 for the second installment (the same delinquency schedule as for annual tax bills mailed in November).

Figure 2

If the bill is mailed between November 1 and June 30, the delinquency dates -- which are printed on the bill -- are determined as follows: The first installment is delinquent at 5 p.m. on the last day of the month following the month the bill was mailed; the second installment is delinquent at 5 p.m. on the last day of the fourth month after the first installment delinquency date (see Figure 3).

Figure 3

Penalties of 10% are added to any installment that is not paid on time, and an additional $20 charge is added to a late second installment.

No. State law stipulates that this is not an acceptable reason for excusing penalties.

The same rules apply as for unpaid annual tax bills. If your supplemental tax bill is not paid by June 30, after the second installment becomes delinquent, the property becomes tax defaulted (even if you have paid your annual tax bill). At the end of the fifth year of delinquency the property becomes subject to the power of sale.

See our section on Due Dates and Penalties for more information.

Yes. Delinquent supplemental taxes can be paid on an installment plan in the same manner as your annual property taxes.

See our section on Installment Plans for information on initiating a payment plan for delinquent taxes.

You may very well be eligible for a homeowner's exemption on your supplemental tax bill. Exemptions, however, are not granted automatically. You must apply to the Assessor before the 30th day following the date of the notice from the Assessor of your supplemental assessment. As long as the home you purchased did not receive the homeowner's exemption on the current year's assessment, and as long as you occupy the home as your principal residence within 90 days of the purchase date, you would be allowed the full amount ($7,000) on the supplemental assessment. If your newly purchased home did receive the full homeowner's exemption, however, you would not be able to receive the exemption on your supplemental assessment.

Example: On May 29, 2006 you purchase a home on which no homeowner's exemption had been allowed. Because you are reassessed on the first day of the month following an ownership change, in the current fiscal year you will pay supplemental taxes for the one remaining month. Your 2005-06 supplemental assessment amounts to $20,000. If you file for and qualify for a homeowner's exemption, the entire $7,000 exemption amount would be deducted from the supplemental assessment BEFORE the taxes are calculated as follows:

Yes. Supplemental taxes are eligible for the same property tax exemptions and assistance programs as your annual taxes. In addition to the homeowner's exemption, you can apply through the Assessor's Office for a number of other assessment exemptions (e.g., veteran's, church, and welfare) that result in savings. You must, however, file for all exemptions before the 30th day following the date of the notice from the Assessor of your supplemental assessment. For further information, contact the Assessor's Office at (707) 565-1888.

In addition, the State of California administers programs that provide property tax assistance and postponement of property taxes to qualified homeowners and renters who are 62 and older, blind, or disabled.

For information on the State's Homeowner or Renter Assistance Program, call the California Franchise Tax Board at (800) 868-4171.

For information on the Property Tax Postponement Program, call the California State Controller's Office at (800) 952-5661.

If you would like to receive additional information on understanding property taxes, delinquent property taxes, or mobilehome property taxes, please write to the Sonoma County Tax Collector, P.O. Box 3879, Santa Rosa, CA 95402, ATTN: Secured Property. You may also email your request to taxcollector@sonoma-county.org.

See our section on Exemptions and Assistance Programs for more information.

If you do not pay the first installment of your annual secured tax bill at the Tax Collector's Office by 5:00 p.m. on December 10^th (if December 10^th falls on a weekend, taxes are not delinquent until 5:00 p.m. the next business day), or payment is not postmarked by that time and date, then the taxes become delinquent and a 10% delinquent penalty is added.

If you fail to pay the second installment of your annual secured tax bill at the Tax Collector's Office by 5:00 p.m. on April 10^th (if April 10^th falls on a weekend, taxes are not delinquent until 5:00 p.m. the next business day), or payment is not postmarked by that time and date, it becomes delinquent and a 10% penalty plus an administrative charge of $20.00 is added. Per Revenue and Taxation Code, State of California (Section 2703) the second installment of taxes may be paid separately only if the first installment of taxes has been paid. 

If you fail to pay either or both installments of your annual secured tax bill at the Tax Collector's Office by 5:00 p.m. on June 30^th (if June 30^th falls on a weekend, taxes must be paid by 5:00 p.m. on the preceding business day), or payment is not postmarked by that time and date, then the property becomes tax defaulted and additional penalties and costs accrue. See our Due Dates and Penalties section for full information.

If you fail to pay the installments of your supplemental tax bill by the applicable delinquency dates, the same penalties accrue as for delinquent annual taxes. Read our section on Supplemental Property Taxes for more information.

If you do not pay the first installment of your annual secured tax bill at the Tax Collector's Office by 5:00 p.m. on December 10^th (if December 10^th falls on a weekend, taxes are not delinquent until 5:00 p.m. the next business day), or payment is not postmarked by that time and date, then the taxes become delinquent and a 10% delinquent penalty is added.

If you fail to pay the second installment of your annual secured tax bill at the Tax Collector's Office by 5:00 p.m. on April 10^th (if April 10^th falls on a weekend, taxes are not delinquent until 5:00 p.m. the next business day), or payment is not postmarked by that time and date, it becomes delinquent and a 10% penalty plus an administrative charge of $20.00 is added. Per Revenue and Taxation Code, State of California (Section 2703) the second installment of taxes may be paid separately only if the first installment of taxes has been paid. 

If you fail to pay either or both installments of your annual secured tax bill at the Tax Collector's Office by 5:00 p.m. on June 30^th (if June 30^th falls on a weekend, taxes must be paid by 5:00 p.m. on the preceding business day), or payment is not postmarked by that time and date, then the property becomes tax defaulted and additional penalties and costs accrue. See our Due Dates and Penalties section for full information.

If you fail to pay the installments of your supplemental tax bill by the applicable delinquency dates, the same penalties accrue as for delinquent annual taxes. Read our section on Supplemental Property Taxes for more information.

If there are ANY unpaid taxes as of 5 p.m. on June 30, then the property becomes tax defaulted. (If June 30 falls on a weekend or holiday, taxes must be paid by 5 p.m. of the preceding business day.) Once the property has become tax defaulted, a redemption fee of $15 and additional penalties begin to accrue at the rate of 1.5% per month of the unpaid taxes. This monthly penalty is added at 5 p.m. on the last day of each month (or the following business day if the last day of the month falls on a weekend or holiday).

Your taxes can remain unpaid for a maximum of five years following their tax default, at which time your property becomes subject to the power of sale. This means that your property will be sold at a public auction or acquired by a public agency if you do not pay the taxes before the date on which the property is offered for sale or acquisition.

The amount needed to redeem tax-defaulted property in full is the sum of the following:

• The total amount of unpaid taxes for all delinquent years.
• A 10% penalty on every unpaid installment.
• A $20 administrative charge for each delinquent year.
• A redemption fee of $15.
• Monthly penalties of 1.5% of the unpaid taxes accrued date.

Contact the Tax Collector at (707) 565-2281 with any questions about amounts due or starting an Installment Plan.

To obtain an estimate of the amount required to redeem your property, you should contact the office of the Tax Collector by calling (707) 565-2281.

When making your request, you will need to provide the Fee Parcel Number (consisting of the map book, page, and parcel number), which you can find on a previous tax bill, or the address of the property. Also, be sure to specify the date on which you wish to redeem so that the penalty can be calculated properly.

Delinquent tax information is also available on our website, under the red "Default Taxes" tab.

No, one year's delinquent taxes may not be redeemed separately from other years' delinquent taxes. When the redemption amount is calculated, the total taxes owed for all delinquent years are combined together.

Most delinquent property taxes may be eligible for Installment Plan repayment options. Please visit our section on Installment Plans for more information and contact the Tax Collector for eligibility.

If you are unable to pay the full redemption amount (i.e., unpaid taxes for all delinquent years plus penalties and charges), you may open an installment plan of redemption. This plan allows you to make payments on your delinquent taxes over a five-year period beginning the date you open the installment account.

Review our section on Installment Plans for more information or contact the Tax Collector at (707) 565-2281 with any questions.

To open an installment plan, you must:

• Make an initial payment of at least 20% of the redemption amount plus a one-time $25 payment plan fee; and
• Pay your current year's taxes.

If you open an installment account between July 1 and the following April 10, the current year's taxes and any supplemental taxes must be paid by April 10 or the account will default. To open an account between April 11 and June 30, the current year's taxes (plus any penalties and charges) must first be paid in full.

Review our section on Installment Plans for more information or contact the Tax Collector at (707) 565-2281 with any questions.

You can open an installment account after the date on which the property has become tax defaulted (June 30) and within five years of that date (at which time your property becomes subject to the power of sale).

For detailed information about an installment plan of redemption, contact the Tax Collector's Office at (707) 565-2281 or visit our Installment Plans section. 

Under the installment plan you are required to make at least one payment each year for five years, in addition to paying each year's annual taxes. By each April 10 you must make one payment of 20% or more of the redemption amount, plus interest (which accrues at the rate of 1.5% per month on the unpaid balance once the account has been opened). If you fail to make any installment payment or fail to pay your current year's taxes or any supplemental taxes on or before April 10 of each year, then your account will default.

You can, however, pay the total unpaid balance plus accrued interest any time before the fifth and final payment is due.

Review our section on Installment Plans for more information or contact the Tax Collector at (707) 565-2281 with any questions.

No. Your installment payments NEVER include your current year's taxes, which must be paid separately.

If your first account defaults either because of your failure to make at least one installment payment between July 1 and April 10, or because of your failure to pay your current year's taxes in full by April 10, you may open another account. However, the second account may not be opened until July 1 of the following fiscal year.

You may NEVER reopen an installment account in the same calendar year that the property becomes subject to the power of sale.

Each time you open an account, you have five years to pay the full redemption amount. However, it is to your advantage not to default on an installment account, since there is an additional penalty. When a second or third installment account is opened, the redemption amount is computed as though no previous payments had been made. This means you will be charged the 1.5% monthly penalty on the unpaid taxes as though none of those taxes had been paid. However, as soon as the first payment on the second or third account has been made, you will be given credit for any previous payments.

Review our section on Installment Plans for more information or contact the Tax Collector at (707) 565-2281 with any questions.

Certain properties, or portions thereof, are exempt from taxation under the California Constitution. In general, properties that are owned and used by religious, educational, or charitable organizations may be exempted from taxes. Homeowners may also qualify for the Homeowner Exemption. 

Common exemptions you can apply for through the Assessor's Office are listed below: 

• The Homeowner's Property Tax Exemption
• Veteran's Exemption
• Church Exemption
• Religious Exemption
• Welfare Exemption

Please contact the Assessor's Office at (707) 565-1888 for additional information on qualifications and applications.

The State of California administers programs that provide property tax assistance and postponement of property taxes to qualified homeowners and renters who are 62 or older, blind, or disabled.

For information on the State's Homeowner or Renter Assistance Program, call the  California Franchise Tax Board at (800) 868-4171.

For information on the Property Tax Postponement Program, call the  California State Controller's Office at (800) 952-5661.

In broad terms a mobilehome is a structure, transportable in one or more sections, designed and equipped to contain one or more dwelling units, and to be used with or without a foundation system. Specifically, any trailer coach that is more that eight feet wide or forty feet long, or one that requires a permit to move on the highway is considered a mobilehome.

For more information, visit the Assessor's Mobile Home Assessment website.

No. Recreational vehicles, as well as buses and prefabricated housing units are not considered mobilehomes.

For purposes of taxation, mobilehomes affixed to the land on a permanent foundation are not considered "mobile" homes, but are viewed instead as modular housing, and as such have always been taxed in the same way as conventional homes. Mobilehomes on permanent foundations are subject to supplemental taxes when appropriate and are also entitled to all the benefits and exemptions due any homeowner. Please read our section on secured property taxes, supplemental property taxes, and delinquent property taxes for further information on the taxation of real estate.

If your mobilehome is not attached to a permanent foundation - for example, if your mobilehome is in a mobilehome park - please read on. Throughout the remainder of this section, the term "mobilehome" refers only to those that are not on permanent foundations.

If your mobilehome was originally purchased new on or after July 1, 1980, it was automatically subject to local property taxes. Also, if the license fees on your mobilehome, regardless of when it was originally purchased, became delinquent on or before May 31, 1984, your mobilehome was automatically converted to the local property tax system. (Delinquent license fees no longer cause automatic transfer to local property taxation.)

For more information, visit the Assessor's Mobile Home Assessment website.

There may be advantages, but each case really has to be evaluated individually.

One possible advantage is that property taxes are payable in two annual installments. You also may be entitled to the $7,000 homeowner's exemption or other exemptions administered by the County Assessor. It should be noted, however, that if you receive the homeowner's exemption, you cannot apply for the renter's credit on your State Income Tax return. In addition to County exemptions, you may be eligible for tax assistance and postponement programs offered by the State of California.

Finally, it is important to note that mobilehomes subject to local property taxation are exempt from any sales or use tax. Therefore, you may enhance the marketability of your mobilehome by voluntarily converting it to local property taxation prior to selling it.

Once you convert to local property taxation, however, you cannot revert back to vehicle license fees.

Information regarding homeowner's and other exemptions can be obtained by calling the office of the County Assessor at (707) 565-1888 or writing to Sonoma County Assessor, 585 Fiscal Dr., Room 104F, Santa Rosa, CA 95403.

For more information, please visit our Exemptions and Assistance Programs section. 

The State of California administers programs that provide property tax assistance and postponement of property taxes to qualified homeowners and renters who are 62 or older, blind, or disabled.

For information on the State's Homeowner or Renter Assistance Program, call the  California Franchise Tax Board at (800) 868-4171.

For information on the Property Tax Postponement Program, call the  California State Controller's Office at (800) 952-5661.

You can request a voluntary conversion to local property taxes by calling (800) 952-8356 or writing to: State of California, Department of Housing and Community Development, P.O. Box 2111, 1800 Third Street, Sacramento, CA 95814.

For more information, visit the Assessor's Mobile Home Assessment website.

No. Once mobilehomes have been changed to local property taxation, it is not possible to reinstate vehicle in-lieu license fees.

For more information, visit the Assessor's Mobile Home Assessment website.

Yes. Unless you request voluntary conversion to local property taxation, you will be able to continue paying license fees. If you sell your mobilehome, the new owner likewise will pay license fees, unless he or she requests conversion.

Please Note: Mobilehomes subject to in-lieu license fees are also subject to sales or use tax when sold.

For more information, visit the Assessor's Mobile Home Assessment website.

Mobilehome title insurance is administered by the State's Department of Housing and Community Development. That department cannot transfer title of a used mobilehome subject to local property taxes without a tax clearance from the county tax collector of the county in which the mobilehome is situated.

In Sonoma County you can obtain a Mobilehome Tax Clearance Certificate by calling the Tax Collector's Office at (707) 565-2281. If there are any taxes owing, they must be paid before a Tax Clearance Certificate can be issued. A security deposit may be required.

Please Note: Remember that this type of title transfer applies only to mobilehomes not on permanent foundations. If your mobilehome is attached to a permanent foundation, title transfers are handled by the County Recorder in the same manner as for conventional homes.

For more information, visit the Assessor's Mobile Home Assessment website.

It depends on what type of taxes you currently are paying. Mobilehomes that are subject to local property taxation are subject to supplemental taxes. (Please see our section on supplemental property taxes). Mobilehomes that are subject to vehicle license fees are not subject to supplemental taxes.

Review our section on Supplemetnal Property Taxes for more information about Supplemental Taxes. For information about assessments please visit the Assessor's Mobile Home Assessment website.

The amount of property taxes on your mobilehome is determined in accordance with State law and is limited to $1 per $100 of assessed value of your mobilehome, except for certain direct assessments applied by cities and districts and special taxes approved by local voters.

The County Assessor determines the assessed value of your mobilehome, which is generally the cash or market value at the time of purchase. This value increase is not more than 2% per year until the mobilehome is sold, at which time it must be reassessed. If your mobilehome is parked on land that you own, the land will be assessed and taxed separately.

Neither the County Board of Supervisors nor the Tax Collector determines the amount of taxes.

For more information, visit the Assessor's Mobile Home Assessment website.

Yes. If you disagree with the valuation placed on your property, you may take the matter up with the Assessor to see if that office will change the valuation. Additionally, the Board of Supervisors has established several Assessment Appeals Boards for the purpose of resolving valuation problems. Appeals on regular assessments must be filed each year between July 2 and November 30 (valuation information is available July 1 at the Assessor's Office). Appeals on corrected assessments, escaped assessments (assessments that did not take place when they should have), or supplemental assessments must be filed no later than 60 days from the date of notice or the postmark of that notice, whichever is later.

If you choose to appeal your assessment, you should still pay your tax installments in full by the appropriate deadlines; otherwise, you may incur penalties while the case is in appeals. If your appeal is granted, a refund will be issued to you.

Appeals applications and further information about the appeals process can be obtained by visiting the Assessment Appeals website, calling the Assessment Appeals Board at (707) 565-1561 or writing to: Assessment Appeals Board, 575 Administration Dr., Room 100A, Santa Rosa, CA 95403. 

See our section on Taxpayer Rights for more information.

If you do not pay the first installment of your annual secured tax bill at the Tax Collector's Office by 5:00 p.m. on December 10^th (if December 10^th falls on a weekend, taxes are not delinquent until 5:00 p.m. the next business day), or payment is not postmarked by that time and date, then the taxes become delinquent and a 10% delinquent penalty is added.

 If you fail to pay the second installment of your annual secured tax bill at the Tax Collector's Office by 5:00 p.m. on April 10^th (if April 10^th falls on a weekend, taxes are not delinquent until 5:00 p.m. the next business day), or payment is not postmarked by that time and date, it becomes delinquent and a 10% penalty plus an administrative charge of $20.00 is added. Per Revenue and Taxation Code, State of California (Section 2703) the second installment of taxes may be paid separately only if the first installment of taxes has been paid. 

If you fail to pay either or both installments of your annual secured tax bill at the Tax Collector's Office by 5:00 p.m. on June 30^th (if June 30^th falls on a weekend, taxes must be paid by 5:00 p.m. on the preceding business day), or payment is not postmarked by that time and date, then the property becomes tax defaulted and additional penalties and costs accrue.

If you fail to pay the installments of your supplemental tax bill by the applicable delinquency dates, the same penalties accrue as for delinquent annual taxes listed above. 

As soon as an installment becomes delinquent, the County has the right to take any of the following steps to collect the unpaid taxes and penalties on a mobilehome:

• File a Certificate of Tax Lien for record with the County Recorder. This is a 10-year lien against all personal and real property owned by the assessee, which may be renewed every 10 years until the tax is paid.
• Initiate seizure and sale of the mobilehome at a public auction.
• File a lawsuit.
• Obtain a summary judgment.

If the taxes remain unpaid on July 1, an additional penalty of 1.5% of the unpaid taxes is added on the first day of each month, beginning in July.

To obtain the total amount required to redeem delinquent mobilehome property taxes call the Tax Collector at (707) 565-2281.